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Home My WebLink About09-18-07 ...J 15056041125 REV -1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICiA.L USE, ONL':.{ County Code Year File Number 2 1 0 6 114 0 Date of Birth 179125080 1221200 6 1 2 0 6 1 9 1 7 Decedent's Last Name Suffix Decedent's First Name WAGNER LEE MI W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [2g 1. Original Return o 4. Limited Estate [2g o 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required DAVID W REAGER 717 763 138 3 Firm Name (If Applicable) REAGER & A D L E R , P C REGISTER OF WILLS USE ONLY c) "-.' First line of address C) ~-l'1 -... 2 3 3 1 MARKET STREET c_) Second line of address ""T1 City or Post Office State ZIP Code _ ..1:lA E FILED :L:- C AMP H ILL P A 17011 a CJl (....-- , 1 RED HILL PA 18076 ~ ~ .,2(X)7 ADDRESS 2331 MARKET CAMP HILL PLEASE USE ORIGINAL FORM ONLY PA 17011 Side 1 L 15056041125 15056041125 --.J -.J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: LEE W. WAGNER 1 7 9 1 2 5 0 8 0 RECAPITULATION 1. Real estate (Schedule A) 1. 1 6 2 9 0 O. 0 0 ....................................... . 2. Stocks and Bonds (Schedule B) 2. 2 0 6 3 7 3 . 1 9 ................................. . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ....................... . 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. 9 3 8 5 4 . 9 7 ...... . 6. Jointly Owned Property (Schedule F) o Separate Billing Requested . . . . . . . 6. 3 5 1 9 O. 0 8 7. Inter-Vivos Transfers & Miscellaneous NEiProbate Property (Schedule G) Separate Billing Requested . . . . . . . 7. 1 1 8 7 2 4 . 9 4 8. Total Gross Assets (total Lines 1-7) ........................... 8. 6 1 7 0 4 3 . 1 8 3 2 5 2 5. 0 1 2 2 7 1 . 8 2 3 4 7 9 6. 8 3 5 8 2 2 4 6. 3 5 1 5 4 6. 0 0 5 8 0 7 0 O. 3 5 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. 16. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.O _ o . 0 0 15. Amount of Line 14 taxable 5 8 0 7 0 o . 3 at lineal rate X .012- 5 16. Amount of Line 14 taxable o . 0 0 at sibling rate X .12 17. Amount of Line 14 taxable o . 0 0 at collateral rate X .15 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. o. 0 0 26131.52 O. 0 0 O. 0 0 26131.52 17. 18. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 --I REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 06 1140 DECEDENT'S NAME LEE W. WAGNER STREET ADDRESS 2124 CHESTNUT STREET CITY I STATE I ZIP CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 26,131.52 20,000.00 1,052.60 Total Credits (A + B + C) (2) 21,052.60 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnterestlPenalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.00 5,078.92 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) A. Enter the interest on the tax due. 5,078.92 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ............................... 0 00 c. retain a reversionary interest; or ................................................................................................ 0 00 d. receive the promise for life of either payments, benefits or care? ....................................................... 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 00 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)). The tax rate imposed on the net value of transfers to orfor the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV.'50'EX". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER LEE W. WAGNER 21 06 1140 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real DrODertv which is iointlv-owned with rioht of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 162,900.00 2124 Chestnut Street Camp Hill, PA 17011 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 162900.00 REV-1503 EX' "-. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF LEE W. WAGNER FILE NUMBER 21 06 1140 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION SOVEREIGN BANCORP., INC. - 599 SHARES CUSIP #84590510 VALUE AT DATE OF DEATH 15,442.22 2. MET LIFE, INC.. - 29 SHARES CUSIP # 59156R10 1,716.80 3. U.S. SAVINGS BONDS SERIES EE 77,028.00 4. WACHOVIA SECURITIES, LLC - MUTUAL FUND ACCOUNT #8604-3686 96,412.31 5. DWS SCUDDER - MUTUAL FUND ACCOUNT #00157851042 15,773.86 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 206 373.19 REV-1508 EX + (6-98) , '. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LEE W. WAGNER FILE NUMBER 21 06 1140 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION M & T BANK - CHECKING ACCOUNT NUMBER 88189295 499 MITCHELL ROAD MILLSBORO, DE 19966 WACHOVIA BANK, N.A. - CHECKING ACCOUNT NUMBER 1000294494735 PO BOX 40028 ROANOKE, VA 24022-7313 WACHOVIA BANK, N.A. - CERTIFICATE OF DEPOSIT -247402112466347 PO BOX 40028 ROANOKE, VA 24022-7313 2. 3. 4. 5. WACHOVIA BANK, N.A. - IRA PO BOX 40028 ROANOKE, VA 24022-7313 SOVEREIGN BANK - CERTIFICATE OF DEPOSIT - 2335129926 PO BOX 841005 BOSTON, MA 02284 SOVEREIGN BANK - CERTIFICATE OF DEPOSIT - 2335251183 PO BOX 841005 BOSTON, MA 02284 VEHICLE - 1987 FORD RANGER SHORT BED 6. 7. 8. 9. VEHICLE -1987 BUICK REGAL COUPE 20 10. PERSONAL PROPERTY VALUE AT DATE OF DEATH 5,395.57 11,318.45 10,392.01 22,974.37 11,742.62 29,731.95 725.00 575.00 1,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheels of the same size) 93854.97 "EV-1509 EX' <'"'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF LEE W. WAGNER FILE NUMBER 21 06 1140 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Gary L. Wagner 117 Meadowland Drive Red Hill, PA 18076 Son B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTL Y.HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 102498 Wachovia Bank, NA - Certificate of Deposit 70,380.15 50. 35,190.08 #247412096583563 TOTAL (Also enter on line 6, Recapitulation) $ 35190.08 (If more space is needed, insert additional sheets of the same size) REV-15lO EX' ". SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LEE W. WAGNER FILE NUMBER 21 06 1140 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INClUDE THE NAME OF THE TRANSFEREE. THEIR RElATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPliCABLE) VALUE 1. AIG Annuity Insurance Company 118,724.94 100. 118,724.94 named beneficiary Gary Wagner - son TOTAL (Also enter on line 7 Recapitulation) $ 118724.94 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99). 'w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LEE W. WAGNER SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FilE NUMBER 21 06 1140 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers-Harner Funeral Home Inc. 8,314.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s} Street Address City State Zip Yea~s) Commission Paid: 2. Attorney Fees Reager & Adler, PC 3,200.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 340.00 5. Accountanfs Fees H & R Block 189.00 6. Tax Retum Prepare~s Fees 7. Short Certificates 64.00 8. Wachovia for estate valuation 50.00 9. Advertisement 154.00 10. Settlement Charges for sale of real property 13,323.44 11. Seller Assistance for sale of real property 4,150.00 12. Gary Wagner - January Expenses 492.00 13. Gary Wagner - February Expenses 461.01 14. Gary Wagner - March Expenses 740.73 15. Gary Wagner - April Expenses 1,046.83 TOTAl (Also enter on line 9, Recapitulation) $ 32525.01 (If more space is needed, insert additional sheets of the same size) REV-1512 ex + (12-03) '* SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF LEE W. WAGNER FILE NUMBER 21 06 1140 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Capital City Oil - Oil Delivery 366.80 2. Freeman Real Estate - House Appraisal 275.00 3. Dennis Panas, DMD - Dental Bill 111.00 4. Dan White Heating - Furnace Repair 94.50 5. Renee Jarrell - Painting Supplies 91.28 6. Holy Spirit Hospital - Hospital Copay 900.00 7. AT & T - Final Phone Bill 18.85 8. Camp Hill Borough - Sewer Bill 85.00 9. Penn Waste - Trash Removal 44.61 10. PA Department of Revenue - 2006 State Income Tax 189.00 11. PP & L - Electric Bill 60.33 12. Pennsylvania American Water - Water Bill 35.45 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,271.82 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not UIt Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (lntIude =ht ~I distrlbutlons. and transfers under See. 9116 (a (1 )) 1. GARYL.WAGNER-SON Lineal 269,147.08 117 MEADOWLAND DRIVE REO HILL. PA 18076 2. LAUREEN K. WAGNER - DAUGHTER-IN-LAW Lineal 98.160.62 15908 PERKINS LANE BOWIE, MD 20716 3. SUSAN L. ANADALE - GRANDCHILD Lineal 42,678.53 722 S. BUCHANAN STREET MARYVllLE, MO 64468 4. MICHAEL D. WAGNER - GRANDCHILD Lineal 42,678.53 905 SEDGLEY ROAD CATONSVlllE. MD 21228 5. RENEE JARRELL - GRANDCHILD lineal 42,678.53 1018 N. 19TH STREET ALLENTOWN. PA 18104 6. THERESA L. WAGNER - GRANDCHILD lineal 42.678.53 459 ALLEN AVENUE #15 PORTLAND, ME 04103 7. REBECCA R. WAGNER - GRANDCHILD Lineal 42,678.53 117 MEADOWLAND DRIVE RED Hill. PA 18076 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET n. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. The Salvation Army - donations -1/6/07 - $683.50; 1120/07 - $247.50; 1/20/07 - $406.00; 1,546.00 and 2/3/07 - $209.00 TOTAL OF PART n - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV.1500 COVER SHEET $ 1 546.00 .~."""'..* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT eSTATE OF LEE W WAGNER SCHEDULE J BENEFICIARIES FILE NUMBER 21 06 1140 (If more space IS needed, Insert additional sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 20.000.00 Discount: 1.052.60 Interest Table Year Days Delinquent Balance Due Interest this time period this year this period Before 1981 1982 1983 1984 1985 1986 1987 1988 throuah 1991 1992 1993 throuah 1994 1995 through 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17,1996: Penalty: INVENTORY REGISTER OF WILLS OF Cumberland COUNTY,PENNSYLVANJA . . COMMONWEALTH OF PENNSYL VANIA COUNTY OF } SS File Number 21 06 1140 Personal Representative(s) of the Estate of deceased, depose(s) and say(s) that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I verify that the statements made in this Inven- } ~ J~ c>c . -ftn tory ore truo ond oorreo' I undcrstand that fal,ostato- ,,;.- 0 - ~ J . p( A. ments herein are made subject to the penalties of 18 Pa. C.S. ~ 4904 relating to unsworn falsification to authorities. Attorney -- (Name) DAVID W. REAGER (Address) 2331 MARKET STREET (Telephone) 7177631383 (Supreme Court I.D. No.) d () ~ h ~ CAMP HILL PA 17011 DATE OF DEATH LAST RESIDENCE DECEDENT'S SOC. SEC. NO. 12/21/2006 179125080 I FIGURES MUST BE TOTALED I Stocks & Bonds SOVEREIGN BANCORP., INC. - 599 SHARES CUSIP #84590510 15,442.22 MET LIFE, INC.. - 29 SHARES CUSIP # 59156R10 1,716.80 U.S. SAVINGS BONDS SERIES EE 77,028.00 WACHOVIA SECURITIES, LLC - MUTUAL FUND ACCOUNT #8604-3686 96,412.31 DWS SCUDDER - MUTUAL FUND ACCOUNT #00157851042 15,773.86 Closely-Held Corporation, Partnership or Sole-Proprietorship (Attach additional sheets as needed) TOTAL: 463,128.16 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. c.s. S 3301 (b)) Form RW-09 rev. /0./3.06 Continuation of Inventory 21 06 1140 File Number Decedent Name Page 1 Description of Inventory Mortgages & Notes Receivable Cash, Bank Deposits, & Misc. Personal Property M & T BANK - CHECKING ACCOUNT NUMBER 88189295 499 MITCHELL ROAD MILLSBORO, DE 19966 WACHOVIA BANK, NA - CHECKING ACCOUNT NUMBER 1000294494735 PO BOX 40028 ROANOKE, VA 24022-7313 WACHOVIA BANK, N.A. - CERTIFICATE OF DEPOSIT -247402112466347 PO BOX 40028 ROANOKE, VA 24022-7313 WACHOVIA BANK, NA - IRA PO BOX 40028 ROANOKE, VA 24022-7313 SOVEREIGN BANK - CERTIFICATE OF DEPOSIT - 2335129926 PO BOX 841005 80STON, MA 02284 SOVEREIGN BANK - CERTIFICATE OF DEPOSIT - 2335251183 PO BOX 841005 BOSTON, MA 02284 VEHICLE -1987 FORD RANGER SHORT BED 5,395.57 11,318.45 10,392.01 22,974.37 11,742.62 29,731.95 725.00 VEHICLE -1987 BUICK REGAL COUPE 20 575.00 PERSONAL PROPERTY 1,000.00 Real Estate 2124 Chestnut Street Camp Hill, PA 17011 162,900.00 Subtotal $ 256,754.97 463,128.16 Grand Total $ , ' Q:\DWR Wills\WagnerL Will.doc , April 14, 2005 LAST WILL AND TESTAMENT OF LEE W. WAGNER I, LEE W. WAGNER of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will and Testament, hereby revoking any and all prior Wills and Codicils thereto by me at anytime heretofore made. 1. IDENTIFICATION OF FAMILY. I declare that I am currently not married and I have one (1) child whose name is GARY L, WAGNER. As used in this Will, the term "my children" refers to all my natural children and adopted children. As used in this Will, the term "issue" refers to all lineal descendants of the indicated person of all generations, with the relationship of parent and child at each generation determined by the definition of "child/children" set forth in this paragraph. 2. PAYMENT OF BURIAL EXPENSES AND DEBTS. I authorize my executor to pay all the expenses of (1) a funeral or memorial service; (2) the internment of my remains, including the costs of a gravesite, if necessary; and (3) the installation and inscription of a suitable marker at, and perpetual care of, the gravesite. I further direct my executor to pay all of my debts that my executor in his or her sole discretion may allow as claims against my estate. 3. DISPOSITION OF TANGIBLE PERSONAL PROPERTY. I give all of my tangible personal property of every kind and description, including, but not limited to, books, pictures, clothing, articles of household or personal use or adornment, household furnishings and effects, and automotive vehicles and their accessories, but excluding any money, evidences of indebtedness, documents of title, and securities and property used in connection with the operation of any trade or business, to the beneficiaries named herein, as follow: I direct my executor to divide my tangible personal property into two parts. The first part shall contain all items that my executor determines, to be of no present or future value or use to the beneficiaries named herein. The second part shall contain the balance of the property. My executor shall dispose of the first part by sale, abandonment, destruction, or gift to any charity or person. The proceeds of any sale shall be added to my residuary estate. All property in the second part I give, as follows: A. Twenty-seven (27%) percent to my son, GARY L. WAGNER; B. Twenty-three (23%) percent to my daughter-in-law, LAUREEN K. WAGNER; C. Ten (10%) to each of my grandchildren, SUSAN L. ANADALE, MICHAEL D. ''idC'.~l..:,_~J;.'ft) WAGNER, RENEE A. JARRELL, THERESA L. WAGNER AND 1';'-'('.'\ (~ "1\,',J)'J10 REBECCA R. WAGNER; l..(jl l....J..j ....;li'1'" :........ 1('. \hfJ'1 'J" jv 1L....:..1 ~w!:~~ LO '11 UH 0" ^J-=lu'" qnr7 . rtft -:Jv' _ .I....!..l.... Sl, ~~/~\ :Ci bjl.I~~tC:~3'J ,.' -" ':1'\ n,'1' I('I,"J'..1 -.~ \ -:,J' "'1-.:. I \JJ~0dlJ......l_/,J -1'''/ _ 1.- v . Q:\DWR.WilIs\WagnerL Will.doc April 14,2005 ' PROVIDED THAT if any of the above named beneficiaries shall not survive me by sixty (60) days, then I leave their share to his or her issue, per stirpes. The decision of my executor shall be conclusive and binding on all persons interested in my estate. Any item of personalty passing to a minor under this Section 3 may be delivered to the minor or to any person to hold for the minor, as my Executor thinks advisable, and the receipt of any such persons, including the minor, shall constitute a full and complete discharge to my Executor. 4. DISPOSITION OF RESIDUARY ESTATE. All of the rest, residue and remainder of the property that I own at the time of my death, both real and personal, and of every kind and description, wherever $ituated, to which I may be legally or equitably entitled at the time of my death (my "residuary estate"), I give outright and absolutely as follows: A. Twenty-seven (27%) percent to my son, GARY L. WAGNER; B. Twenty-three (23%) percent to my daughter-in-law, LAUREEN K. WAGNER; C. Ten (10%) to each of my grandchildren, SUSAN L. ANADALE, MICHAEL D. WAGNER, RENEE A. JARRELL, THERESA L. WAGNER AND REBECCA R. WAGNER; PROVIDED THAT, if any of the above named beneficiaries shall not survive me by sixty (60) days, then I leave the share of that deceased beneficiary to his or her issue, per stirpes. 5. POWERS OF ADMINISTRATION. 5.1. Grant of Powers. My executor, in the administration of my estate, (my "fiduciaries") shall have the powers and authorities set forth in this Article 5. These powers and authorities may be exercised by my executor and trustee in their sole and absolute discretion, without the permission or order of any court. These powers shall be supplementary to those conferred by law, including, but not limited to, those set forth in Title 20, Chapter 33, of the Pennsylvania Consolidated Statutes. 5.2. Retention of Assets. My fiduciaries shall have the power to retain any or all property of my estate, hQwever received and acquired, for so long as they deem appropriate. This power may be exercised even though the property may not be of the type authorized by law for investment, and even though the retention may leave a disproportionately large amount of the value of my estate invested in one type of property. 5.3. Transfer of Assets. My fiduciaries shall have the power to sell, transfer, and convey any property, of whatever nature, including real property, and wherever situated, that I may own at the time of my death, or that may come into my estate or after my death. The sale, transfer, or conveyance may be by public or private sale, at such time, on such terms and conditions, including selling price and credit, in such manner, and for any reason that my fiduciaries deem 2 ~. 1f, 14J:cptM./ Lee W. Wagner Q:\DWR WilI~\WagnerL Will.doc April 14,2005 ' appropriate, including, but not limited to, the purpose of obtaining net proceeds to be distributed to my residuary beneficiaries. 5.4. Investment. My fiduciaries shall have the power to invest and reinvest any property in my estate in preferred and common stocks, bonds, notes, common trust funds (including any managed by any corporate fiduciary), interests in investments, trusts, mutual funds, leases, mortgages on property wherever located, and, generally, in any property and in proportions of property as my fiduciaries deem advisable, even though the investments are not of the character or proportions authorized by applicable law for the investment of the funds. 5.5. Power to Borrow. My fiduciaries shall have the power to borrow money for any purpose, for any periods of time, and on any terms and conditions as they deem advisable (including the power to borrow from any corporate fiduciary), and to pledge, mortgage, or otherwise encumber any property in my estate to secure repayment of any loan, as well as the power to renew existing loans either as maker or endorser. . 5.6. Power to Hold Property in Nominee Form. My fiduciaries shall have the power to hold any property in the name of a nominee or in bearer form. 5.7. Distribution in Cash or in Kind. My fiduciaries shall have the power to make distributions in cash or in kind, or partly in cash, in divided or undivided interests, as amended, or other applicable law, and to determine which assets shall be sold and which shall be distributed in kind, without notice to or consent by any beneficiary. 5.8. Distribution to Minors and Persons Under Disability. My fiduciaries shall have the power to make distributions or payments to or for the benefit of any beneficiary who is a minor, an incompetent, or who in the fiduciaries' judgment is incapacitated. The distributions or payments shall be made in anyone or more of the following ways: (1) directly to the beneficiary; (2) directly to the creditor in payment of the debts or expenses of the beneficiary; (3) to the guardian of the person or estate of the beneficiary; (4) to any custodial parent of a minor beneficiary; (5) to a custodian for the beneficiary under any law related to gifts to minors, including to my fiduciaries in that capacity; or (6) to any other person who shall have the care and custody of the person of the beneficiary. There shall be no duty to see to the application of funds so paid, provided due care was exercised in the selection of the person to whom the funds were paid, and the receipt of the person shall be full acquittance of the fiduciaries. 5.9. Continuation or Liquidation of Business. My fiduciaries shall have the power to continue or to permit the continuation of any business, incorporated or unincorporated, in which I may have any interest at the time of my death for any period of time, or to liquidate the business on any terms as they deem appropriate. This power includes, but is not limited to (1) the power to invest addi~ional sums in any business, even to the extent that my estate may be invested largely or entirely in the business, without liability for any loss resulting from lack of diversification; (2) the power to act as or to select other persons to act as directors, officers, or employees of any business, to be compensated without regard to being a fiduciary under this 3 ~~1I/1{I~C7N Lee W. Wagner ' . . . Q:\DWR Wills\WagnerI, Will.doc . April 14,2005 Will; and (3) the power to make any other arrangements in regard to any business as my fiduciaries shall deem proper. 5.10. Emplovment of Ae:ents. My fiduciaries shall have the power to employ and pay the compensation of any and all attorneys, agents, custodians, attorneys-in-fact, experts, investment counsel, accountants, bookkeepers, or other agents or providers of services as my fiduciaries deem advisable in the administration of my estate. 5.11. Commissions. My fiduciaries shall have the power to take reasonable commissions on account at any time during the administration of my estate without the approval of any beneficiary or of the court, but subject to allowance or disallowance on the settlement of the final accounts of my fiduciaries. 5.12. Third Party Reliance. No person or corporation dealing with my executor shall be required to see to the application of any property paid or delivered to my executor, or to inquire into either the authority of my executor to enter into any transaction or the expediency or propriety of any transaction entered into by my executor. 5.13 Charitable Donations. In the event that any of my tangible personal property is donated to a charitable organization(s) then my fiduciary is instructed to use the value of said donation(s) as an inheritance tax deduction for any inheritance tax return which may be required to be filed as a consequence of my death. 6. PAYMENT OF DEATH TAXES. 6.1. Payment of Estate Taxes. I direct that all federal and Pennsylvania estate taxes payable as a result of taxes assessed on property passing under this Will shall be paid from my residuary estate as a part of the expenses of the administration of the estate. 6.2. Inheritance Tax. I direct that the Pennsylvania inheritance taxes payable as a result of my death, limited to taxes assessed on property passing under this Will, shall be paid out of my residuary estate and shall not be deducted or collected from any beneficiary under this Will or other transferee. 7. EXECUTOR. 7.1. Appointment. I name, constitute, and appoint GARY L. WAGNER, as executor of my estate. If GARY L. WAGNER shall not survive me, shall not serve as executor for any reason, or shall cease to serve as executor for any reason after appointment, I appoint RENEE A. JARRELL as successor executor. 7.2. Bond Not Reauired. None of the individuals named in Section 7.1 shall be required to furnish a bond for the faithful performance of his duties as executor. 4 ~..e.1/;- ~~ . Lee W. Wagner Q:\DWR Wills\WagnerL WiIl.doc. April 14,2005 8. PRESUMPTION IN CASE OF SIMULTANEOUS DEATH. For the purposes oftrus Will, in determining whether a person has survived me or another person, a person shall not be deemed to have survived me or another"person ifhe or she dies within sixty (60) days of my death or of the death of the other person. 9. LIABILITY OF EXECUTOR My executor shall not at any time be liable for mistake of law or of fact, or both law and fact, or errors of judgment, nor for any loss coming to any beneficiary under this Will, or to any other persons, except through actual fraud or willful misconduct on the part of the executor or trustee. My executor may, from time to time, consult with counsel with respect to the meaning, construction, and operation of this Will, particularly with respect to the appointments, allocations, and disbursements, and may act on the advice of counsel in all matters without incurring liability on account of his or her actions. 10. INTERPRETATION. 10.1 Successors of Fiduciaries. All pronouns referring to an executor and the term "executor" shall be construed to mean any person acting as my executor, co-executor, personal representative, or administrator, as the case may be. 10.2 Number and Gender. If required by the context of this Will, singular language shall be construed as plural, plural language shall be construed as singular, and the gender of personal pronouns shall be construed as either masculine, feminine, or neuter. 10.3 Headin2:s. All headings used in this Will to describe the contents of each article, paragraph, or other division are provided for convenience only and shall not be construed to be a part of this Will. 10.4 Governin2: Law. This Will shall be construed in conformity with the law of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of five (5) typewritten page~, the first four (4) of which bear my signature in the margin for the purpose of identification, this ~day of April, 2005. ~~. -r~~N L E W. WANER, Testa: or 5 Q:\DWR Wills\Wagner~ Will.doc . April 14, 2005 Signed, sealed, published and declared by the above-named Testator, LEE W. WAGNER, as and for his Last Will and Testament, in the sight and presence of us, who, at his request, in his sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. Witness ~'2{ I V?'Cfr A~cJ-)J ( A~~ (~bl ~1/- I/O!/ &6-~ '\ .\t\'\}J~\U:\: ~ Address ~j%~ \~ll ~\\ \'\t\\ ~\~ rR"l'^- Wltness . "- 6 Q:\DWR WiIIs\WagnerL,Will,doc April 14,2005 COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) I, LEE W. WAGNER, THE TESTATOR, WHOSE NAME IS SIGNED TO THE FOREGOING INSTRUMENT, HAVING BEEN DULY QUALIFIED ACCORDING TO LAW, DO HEREBY ACKNOWLEDGE THAT I SIGNED AND EXECUTED THE INSTRUMENT AS MY LAST WILL AND TESTAMENT; THAT I SIGNED IT WILLINGLY; AND THAT I SIGNED IT AS MY FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED. SWORN O~ 4f)'IRMED TO AND ACKNOWLEDGED BEFORE ME BY LEE W. WAGNER, THE TESTATOR THIS l'-t't"^- DAY OF APRIL, 2005. cY~,;zJ/. ~--Yl~/J 7 :<<Z WAGNER . ..... :tud y~~~_____ TARY PUBLIC Notarial Seal Deborah L Brenneman, Notary Public Camp Hill Bore, Cumber1and County My Commission Expires June 18, 2006 Member. Pennsylvania Association Of Notaries 2005. ) : SS. COUNTY OF CUMBERLAND ) WE,~",^ D. UtvW-/ AND ~l'I) L~k... THE WITNESSES WHOSE NAMES ARE SIGNED TO THE FO GOING INSTRUMENT, BEING DULY QUALIFIED ACCORDING TO LAW, DEPOSE AND SAY THAT WE WERE PRESENT AND SAW THE AFORESAID TESTATOR SIGN AND EXECUTE THE INSTRUMENT AS HIS LAST WILL AND TESTAMENT; THAT HE SIGNED WILLINGLY AND THAT HE EXECUTED IT AS HIS FREE AND VOLUNTARY ACT FOR THE PURPOSES THEREIN EXPRESSED; THAT EACH OF US IN THE HEARING AND SIGHT OF THE TESTATOR SIGNED THE WILL AS WITNESSES; AND THAT TO THE BEST OF OUR KNOWLEDGE THE TESTATOR WAS AT THE TIME EIGHTEEN (18) OR MORE YEARS OF AGE, OF SOUND MIND AND UNDER NO CONSTRAINT OR UNDUE INFLUENCE. SWORN OR AFFIRMED TO AND SUBSCRIBED TO BEFORE ME, THIS j Ljrf4.- DAY OF APRIL, WITNESS ~ oz-- ~I\ ^" :i~ lA-i s'S ''-( - ~ C)~~ I [NOTARY PUB IC Notarial Seal Deborah L. Brenneman. Notary Public Camp Hill Boro, Cumberland COYlltY My CommisslO!l Expires June 18, 2006 Mernb€" "'I':"'nsvIV8nia Association Of Notaries COMMONWEALTH OF PENNSYLVANIA 7